This blog will break down the key challenges and provide practical tips to help you navigate sales tax on popular e-commerce platforms, whether they are selling platforms or marketplace facilitators.
Illinois Updates Destination Based Sourcing Rules
Effective January 1, 2025, a provision of Illinois S.B. 3362 goes into effect which makes certain Illinois retailers responsible for destination-based sourcing for sales tax purposes.
Illinois Enacts New Requirements for Direct Pay Permit Holders
Illinois has enacted sales and use tax legislation that creates new requirements for direct pay permit holders.
Tennessee Adopts New Sourcing Provisions
House Bill 323 (H.B. 323), the Tennessee Works Tax Act, enacted on May 11, 2023, introduced significant changes to Tennessee’s sales and use tax laws.
Pennsylvania Court Rules on Sales Tax for Perrier Water
In a recent decision by the Commonwealth Court of Pennsylvania, taxpayer Jennifer Montgomery\’s petition for a refund of sales tax paid on Perrier non-flavored mineral water was denied.
3 Things US Importers Need to Know that Could Impact Their Bottom Line
We have highlighted three key issues that US importers should be aware when importing into Canada.
Kentucky Changes Filing Thresholds and Adds Exemptions
Kentucky enacted legislation effective July 15, 2024, that expands sales tax exemptions and changes definitions and filing thresholds.
Maryland Enacts Electronic Filing Requirement for Sales and Use Tax and Other Taxes
Effective for tax periods beginning in 2027 (i.e. periods beginning after December 31, 2026), Maryland will require electronic filing of tax returns for specified tax types.
Arizona Introduces Certification Process for Third-Party Service Providers in TPP Transaction Sourcing
On April 10, 2024, Arizona\’s Governor signed H.B. 2382, establishing a new certification process for third-party service providers that assist with transaction privilege tax (TPT) sourcing.
Colorado Changes Requirements for Home Rule Jurisdictions Not Using SUTS
On April 4, 2024, Colorado\’s Governor signed H.B. 1041 into law, aimed at streamlining sales and use tax filing processes.
Kansas Overrules Governor Veto to Enact New Exemptions, Deductions from Tax Base
At the end of April, the Kansas legislature overrode the governor\’s veto of a bill that provided multiple new exemptions and changed the treatment of manufacturer\’s coupons for sales and use tax.
North Carolina Underscores the Significance of Timely Compliance in Sales Tax Disputes
In the case of North Carolina Department of Revenue v. Hayden Olivia Bridal, LLC, the North Carolina Department of Revenue (the \”DOR\”) filed a Petition for Judicial Review against Hayden Olivia Bridal, LLC (the \”Taxpayer\”) concerning a tax assessment.
Texas Adopts Rule Defining Locations Where Orders Are Received for Online Orders, Fulfillment Warehouses
To clarify their position on orders fulfilled from warehouses as well as automated website orders, the Comptroller of Public Accounts for the state of Texas has added a section to the state\’s administrative rules defining which local tax is due on sales.
Arizona Provides Clarification on Timeliness of Electronic Tax Payments
Arizona has enacted legislation that clarifies the timeliness of electronic tax payments.
Gross Receipts Taxes 101
Here is the 101 knowledge that you need to know to get you acquainted with gross receipts taxes…
South Dakota Adds Products Delivered Electronically to Definition of Seller
South Dakota has additionally clarified some of the language in the state\’s sales tax statutes, including adding \”any product transferred electronically\” to the list of items that a person defined as a seller could be selling, leasing, or renting in the state.
City and Borough of Sitka, Alaska Reinstates Seasonal Sales Tax
The Alaska Remote Seller Sales Tax Commission sent an email on February 22, 2024 indicating that the City and Borough of Sitka, Alaska has reinstated their seasonal sales tax effective April 1, 2024.
8th Circuit USCA Rules Insurance Company Does Not Have to Pay MO City’s Policy Claim
The Eighth Circuit Court of Appeals filed an opinion on February 12, 2024, in the case of Mt. Hawley Insurance Company v. City of Richmond Heights which upheld the insurer’s denial of coverage and dismissing all counterclaims by the City of Richmond Heights.
Maryland Issues Guidance Regarding Private Letter Rulings
The Maryland Comptroller has issued a technical bulletin providing guidance and procedures for submitting a petition for a Private Letter Ruling (PLR), effective December 22, 2023.
3 Trending 2024 Sales Tax Issues
With insights from our sales tax experts, let\’s explore three trending sales tax issues of 2024 that could have significant impacts on your operations.
Illinois Provides Information Bulletin Regarding New Payment Equals Agreement Statute
The Illinois Department of Revenue has released helpful guidance on legislation already enacted that alters how payments for sales, use, and excise taxes and fees are understood.
Colorado Adopts New Rule for Buyers’ Claims for Sales and Use Tax Refunds
On January 2, 2024, the Colorado Department of Revenue adopted a new rule regarding buyers’ claims for refunds of sales or use tax paid.
New Jersey to Launch New Taxpayer Portal in Mid to Late 2024
New Jersey has issued a press release announcing that they will be launching a new taxpayer portal in 2024, with Sales and Use tax as the first tax type to be available to be filed through the new taxpayer portal.
Colorado Localities Change to State-Administered Sales Taxes
Two Colorado localities, Town of Carbondale and City of Edgewater, made the switch from self-administered to state-administered for sales tax effective January 1, 2024.